 | “Ātmā” refers to the Supreme Lord or the living entities. Both of them are spiritual, free from birth and death, free from deterioration and free from material contamination. They are individual, they are the knowers of the external body, and they are the foundation or shelter of everything. They are free from material change, they are self-illuminated, they are the cause of all causes, and they are all-pervading. They have nothing to do with the material body, and therefore they are always uncovered. With these transcendental qualities, one who is actually learned must give up the illusory conception of life, in which one thinks, “I am this material body, and everything in relationship with this body is mine.”
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